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《企业财务通则》和《企业会计准则》已在全国实施,这是我国企业财务会计制度的一次重大改革,也是校正企业行为,推动企业转换经营机制的重大举措。作为执行新的财会制度的主体——企业,如何尽快地从行为方式上来一个大的调整和转变,无疑是一个非常现实的州题。笔者认为,企业在财会制度改革后,必须从以下几个方面规范自身的行为。一、充分认识财会制度改革的重要性,提高执行“两则”的自觉性。不能把这次财会制度的改革,简单地理解为是财会方法的改变或核算科目的调整,或理解为单单是财会人员的事情,要从改革的整体上认识,把它作为企业改革的重大举措。随着“两则”的执行,企业原有的内部改革措施与管理制度要作调整和完善。企
The General Rules for Enterprise Finance and the Accounting Standards for Business Enterprises have been implemented in the whole country. This is a major reform of the financial accounting system of our country and a major move to correct the behavior of enterprises and promote the transformation of the operating mechanism of enterprises. As the main body to implement the new accounting system - enterprises, how to act as soon as possible from the behavior of a big adjustment and change is undoubtedly a very realistic state question. The author believes that enterprises in the accounting system reform, we must regulate its own behavior from the following aspects. First, fully understand the importance of the reform of the accounting system, improve the implementation of “two ” consciousness. We can not simply interpret this reform of the accounting system as a change in accounting method or adjustment of accounting subjects or as a matter for financial and accounting personnel. We should understand this as a whole and take it as a major measure of enterprise reform . With the implementation of the “two rules,” the original enterprise internal reform measures and management system should be adjusted and improved. Enterprise